Which of the Following Is false Regarding the Cash Flow

question 29

Multiple Choice

Which of the following is false regarding the cash flow statements of a proprietary fund?

• A) A reconciliation is required between the Statement of Revenues, Expenses, and Changes in Fund Net Position and the cash flows from operating activities section of the Cash Flow Statement.
• B) Interest payments are reported as increases in cash flows from either capital and related financing or noncapital financing activities, whichever is appropriate.
• C) Purchases of equipment would be reported in the investing section.
• D) None of the above - these are all true.

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